INTRODUCTION

Income Tax is the major source of income for the government of India. It was the time, when the Assesses has to wait in long queue for filling his/her Income Tax Return. There was the time when the Assesses used to file their returns several times in the Income Tax Department due to lack of transparency. The manual filing of return resulted in heavy consumption of paper which was difficult to store and increases the cost of Income tax Department. With the introduction of EGovernance in the field of Income Tax, it has helped both the government as well as Assesses in several ways.

Need of the study

Most of the people are not aware of e-filing and the use of form 26AS. They directly go to income tax department to file their returns manually or without electronically. After doing this they cannot identify that their amount has been credited in the government account or not. so the government is providing a electronic services for the tax payer to pay their taxes electronically. So there is a need to aware the people regarding e-filing and the use of form 26AS.

OBJECTIVES OF STUDY
Following are the major objectives with which the study has to be conducted: To find out the awareness of E-filing and use of Form 26AS (Tax Credit Statement) to the individual Assesses. Evaluation of transparency created by E-filing and Form 26AS from the point of view of Individual Assesses.

LITERATURE REVIEW

Tracey Anderson, Mark Fox, and Bill N. Schwartz -2005History and Trends in E-filing: A Survey of CPA Practitioners In his study the Researcher has evaluated the history of adoption of E-filing of Income Tax Return and studied the present circumstances. He concluded that in his study 79% of the Assesses file their return through software. Reference: The CPA Journal (A publication of the New York State Society of CPAs, October 2005 issue

RN Longfield - US Patent 1989 -Electronic income tax refund early payment system In this study, the Researcher has concluded that by using Electronic Income Tax Filing of Return has helped the population to get the easy refunds. The time taken by the traditional method was very lengthy for IT refunds. The tax department has also benefited from this facility. Reference: http://www.google.com/patents/about/5193057_Electron ic_income_tax_refund_ear.html?id=e38jAAAAEBA

HYPOTHESIS

Perceived ease of use will have a positive effect on perceived usefulness of the electronic tax-ling systems